Ironboy Hardware Store sells inventory to a customer for $5,000 (plus PST) cash on September 5, 2020. The provincial sales tax rate is 6%. Ignore the cost of goods sold. What is the entry to record the sale of inventory and the PST? Select one: 0 O a. Debit Cash $5,000 and PST Payable $300, Credit Sales Revenue $5,300 b. Debit Cash $5,300, Credit PST Payable $300 and Sales Revenue $5,000 c. Debit Sales Revenue $5,300, Credit PST Payable $300 and Cash $5,000 d. Debit Cash $5,300, Credit PST Payable $300 and Inventory $5,000